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Steuerung und Kontrolle: Zum Verständnis von Führung und Organisation im Konzept der Balanced Scorecard

Steuerung und Kontrolle: Zum Verständnis von Führung und Organisation im Konzept der Balanced Scorecard

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,3, Alice-Salomon Hochschule Berlin, Veranstaltung: Organisation und Management, Sprache: Deutsch, Abstract: In dieser Arbeit wird der Frage nachgegangen, welche Paradigmen, Vorstellungen und Bilder dem vieldiskutierten Konzept der Balanced Scorecard (BSC)zugrunde liegen. Von Kaplan und Norton Anfang der 90er Jahre zunächst als Instrument des Performance-Measurement entwickelt, das in der Lage sein sollte, nicht nur im Nachhinein harte finanzielle Erfolgsgrößen zu messen, sondern auch immaterielle Vermögenswerte als Erfolgstreiber im Vorfeld einzubeziehen, wurde die BSC später verstanden als universelles Managementsystem, welches die Fokussierung von Organisationen auf die Unternehmensstrategie erlaubt. Diese Hausarbeit nähert sich ihrem Gegenstand auf theoretische Art und Weise und bezieht sich sowohl auf die Darstellung der BSC in Werken von Kaplan und Norton und wesentlicher Vertreter dieses Ansatzes im deutschsprachigen Raum, als auch auf die Rezeption in Artikeln einschlägiger Fachzeitschriften und Bücher, insbesondere aus dem Nonprofit-Sektor. Was versucht wird, sind der Nachvollzug und die kritische Auseinandersetzung mit der BSC im Sinne der Fragestellung der Arbeit, wobei die grundlegende Kenntnis der BSC vorausgesetzt wird. Die Praxis der Führung von Organisationen (insbesondere NPO) mit den sich in ihr stellenden Problemen und Anforderungen kommt dabei als Bewährungsfeld der BSC zu Wort, denn bei Praktikern genießt sie hohes Ansehen, trifft also offensichtlich ein Bedürfnis. Auch darauf wird näher eingegangen, um schließlich zu umreißen, welche praktischen Implikationen und Folgen sich aus den herausgearbeiteten Paradigmen, Vorstellungen und Bildern ergeben.


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Product Details
  • ISBN-13: 9783640369393
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 82 gr
  • ISBN-10: 3640369394
  • Publisher Date: 09 Jul 2009
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Sub Title: Zum Verständnis von Führung und Organisation im Konzept der Balanced Scorecard
  • Width: 148 mm


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